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Show TAXATION IN UTAH NEEDS REFORMING Salt Lake, Jan 1 8 "No part of hu-man hu-man administration baa been so had ly managed' said Professor W. G. Roy lance of tbe University of Utah, speaking on the subject of 'Taxation" at the First Unitarian church last evening. The lecturer made the direct di-rect statement that 'Ttah' svstcm Is s.. had that eve run no risk in trying to ehanec it." and followed this uith an analysis of ihe rpiestlon of taxation taxa-tion from its practirai and philosophic viewpoints The ' worst tax" was held to he the general property tax he-cause he-cause of inabilit lo get at the true valuation, he said The things to govern in rising a tax he explained as "revenue needed, protection required, privilege enjoyed and ability to pay " Professor Roylance quoted figures to show that in l tab the average Income In-come for a familv of five la $"ln He said that If sueh families arc taxwl r per rent It takes from the actual amonn required to keep a human limine: lim-ine: from degenerating. The man with $50,000 income he declared, also pays 5 per cent, but does not hurt his efficiency ef-ficiency Utah's taxation system he hold unjust un-just because farm property was taxed on the n hole value, while the mine taxed only on tbe "net revenue " The best tax, he said, was that on privilege enjoyed, the nevf best the income tax 'To yet a jupf svstem In Ptah it would be necessary to amend the constitution, con-stitution, the present constitution requiring re-quiring a uniform rate," he asserted Professor Rovlance coneluded with the staiement that the final and most just system of taxation 'will probably he a tax on land alone taking taxes from anything that can be moved." |
